Budget & Taxes (Sales Tax)

in committee · Missouri · House Apr 2, 2026

HB 3335: Authorizes Henry County to impose a sales tax for museum purposes

HB 3335 would allow Henry County to impose a 0.2% sales tax on retail purchases, subject to voter approval, specifically to fund local museums. The tax requires county voters to approve it in an election with a majority "yes" vote, and funds would only support nonprofit museums (501(c)(3) organizations) designated as tourism attractions by county officials. The tax would be collected alongside existing sales taxes, administered by the state revenue director, and managed by a county-appointed museum board. This policy change directly affects Henry County residents through the new tax and local museums through dedicated funding for operations and improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new local sales tax (0.2%) specifically to fund nonprofit museums as tourism attractions, directly advancing public service funding through targeted taxation.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · Missouri · House Mar 31, 2026

HB 3237: Modifies provisions relating to certain tourism tax proceeds

HB 3237 directs municipalities collecting tourism taxes to deposit 75% of proceeds into an "Infrastructure Account" for building/maintaining tourism-related facilities like roads, parks, and sports venues (including indoor facilities), and 25% into a "Tourism Promotion Account" for marketing. It requires that tourism tax funds be kept separate from general municipal funds and cannot be commingled. The bill also specifies that if existing bonds were issued for infrastructure before 1997, a portion of the 75% must instead fund debt retirement. Municipalities must seek voter approval before implementing or expanding these tourism taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects tourism tax proceeds to designated infrastructure and promotion accounts, ensuring fiscal accountability and targeted spending per bill language.95% confidence ✓ TransportationSupports TransportationDirects 75% of tourism taxes to infrastructure account for roads, parks, and sports venues, explicitly funding transportation-related projects like road maintenance.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Missouri · House Apr 27, 2026

HB 3392: Exempts purchasers of certain dyed diesel fuel from the requirement to file a Form 149 Sales/Use Tax Exemption Certificate

HB 3392 exempts farmers and ranchers purchasing dyed diesel fuel for agricultural use from needing to file a Form 149 sales tax exemption certificate. The bill specifically applies to dyed diesel fuel sold at retail pumps designated for off-road use (like farm equipment), which is clearly marked as such. Retailers selling this fuel are no longer required to collect or maintain physical exemption certificates for these transactions. This change simplifies tax compliance for agricultural diesel purchases under existing sales tax rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farmers from tax compliance paperwork, simplifying process and providing targeted tax relief for agricultural diesel use.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Tags Agriculture

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in committee · Missouri · House May 15, 2026

HJR 192: Proposes a constitutional amendment that modifies provisions relating to transportation funding

HJR 192 proposes a constitutional amendment to dedicate specific highway-related revenues to a new "state road fund" for transportation projects. It would require that 73% of the state sales tax on motor vehicles, trailers, and related fuels - after deducting collection costs - be deposited directly into this fund, with the remainder distributed to counties, cities, and a separate transportation fund. The fund must be used exclusively for state highway construction, maintenance, bond payments, and reimbursing counties for roads later adopted into the state system. This change would bypass annual legislative appropriations for these purposes, directly affecting Missouri's highway system, county road costs, and the state highways commission's budget authority.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 73% of motor vehicle sales tax to a dedicated transportation fund, ensuring fiscal responsibility for highway projects without altering tax rates.95% confidence ✓ TransportationSupports TransportationDedicates 73% of vehicle sales tax to highway projects via new state road fund, ensuring dedicated funding for transportation infrastructure per bill summary.95% confidence

Sub-Topics Sales Tax Roads & Highways Transportation Funding

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in committee · Missouri · House Apr 23, 2026

HB 3467: Modifies provisions relating to county developmental disability resource board taxes

HB 3467 would allow counties to impose a 0.5% sales tax on most retail purchases (excluding exempt items) to fund developmental disability services, but only if voters approve it in a separate election. The tax revenue must be used exclusively for sheltered workshops, residences, or related services for people with developmental disabilities. Counties could not implement this tax without voter approval, requiring a "YES/NO" ballot measure specifying the tax amount and purpose. This tax would be in addition to existing sales taxes and must be deposited into a dedicated fund for the specified services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new 0.5% sales tax for developmental disability services funding, explicitly advancing budget allocation for essential public programs.95% confidence

Sub-Topics Revenue Sales Tax Tags People with Disabilities

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in committee · Missouri · House May 15, 2026

HB 3236: Authorizes certain counties to opt in to an exemption from state and local sales and use tax on certain building supplies

HB 3236 creates a sales tax exemption for building supplies used in constructing unattached single-family homes within participating counties or municipalities. It directly affects homebuilders and homeowners in jurisdictions that opt into the program, limiting the exemption to purchases under $250,000 per home. To qualify, a county or municipality must pass an ordinance to join the program, and homebuilders must obtain a department of revenue exemption letter confirming eligibility. The exemption applies only to construction of single-family homes, not attached dwellings, and runs from January 1, 2027, through 2031.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales tax exemption for home construction, offering tax relief to homeowners and builders under $250k, aligning with tax relief indicators.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Missouri · House May 15, 2026

HB 3402: Allows collector to waive fees and penalties if tax payer made a good faith effort to pay

HB 3402 allows county tax collectors to waive penalties and fees for taxpayers who made a good-faith effort to pay taxes on time but missed the deadline, provided full payment is made within 15 days of the delinquent date. It also covers cases where the county made errors in tax calculations or system failures caused late notices, requiring the county to refund waived penalties within 30 days of a written request. The bill does not change the requirement to pay taxes by December 31, only affects penalties and interest. It directly impacts taxpayers who face late charges due to county errors or system issues, not those who simply failed to pay.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by waiving penalties/fees for good-faith taxpayers and requires county refunds for errors, promoting fair tax collection and fiscal responsibility.90% confidence

Sub-Topics Property Tax Sales Tax

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in committee · Missouri · Senate Apr 16, 2026

SB 1671: Authorizes the city of Lexington to impose a sales tax for public safety

SB 1671 would allow qualifying Missouri cities, including Lexington, to impose up to a 0.5% sales tax for public safety purposes, subject to voter approval. The tax requires a citywide ballot measure where voters must approve the specific tax rate (e.g., "Shall the city of Lexington impose a citywide sales tax of ___% for public safety?"). All revenue must be deposited into a special trust fund and used exclusively for police, fire, and emergency medical services equipment, salaries, and facilities. The bill specifies detailed population and geographic criteria cities must meet to qualify for this tax authority.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes a new 0.5% sales tax for public safety funding, directing revenue exclusively to police/fire/EMS services, aligning with funding essential programs.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds police/fire/emergency services equipment, salaries, and facilities via sales tax, directly strengthening public safety infrastructure within criminal justice framework.95% confidence ✓ HealthcareSupports HealthcareFunds emergency medical services equipment/salaries under public safety tax, directly supporting healthcare infrastructure within the bill's scope.90% confidence

Sub-Topics Sales Tax Policing Tags Public Safety

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in committee · Missouri · House May 15, 2026

HB 3503: Modifies the statutory provisions imposing a sales tax on food and authorizes a new business enterprise tax to offset lost revenue

HB 3503 would replace the existing sales tax on food with a new "business enterprise tax" applied to for-profit businesses operating in the state. The tax would be calculated based on a business's "enterprise value tax base," which includes compensation paid, interest, and dividends. This new tax is designed to offset the revenue loss from removing the food sales tax, ensuring no net reduction in state tax revenue. The bill applies to most businesses (excluding certain nonprofits, insurance companies, and investment trusts) but does not affect individual consumers directly.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill replaces food sales tax with business enterprise tax to maintain state revenue, ensuring no net loss in tax income. Directly supports budget stability through fiscal responsibility.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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in committee · Missouri · House May 15, 2026

HB 3543: Authorizes counties to adopt a real property homestead tax exemption for certain disabled veterans

HB 3543 allows Missouri counties to create a property tax exemption for disabled veterans' primary homes starting in 2027. It defines "disabled veteran" as a Missouri resident with a service-connected disability (100% disabled or compensating for unemployability) who owns and occupies their home. The exemption covers up to $32,500 or the federal maximum amount of property tax, and it extends to surviving spouses or minor children who continue living in the home. Counties must seek voter approval for a replacement sales tax to offset lost revenue before implementing the exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing their tax burden and aligning with tax relief indicators for lower-income groups.90% confidence ✓ VeteransSupports VeteransProvides property tax exemption for disabled veterans' primary homes, expanding financial benefits and recognizing service-connected disabilities.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Veteran Benefits Veteran Healthcare Veteran Housing

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